Civic Intelligence

Teamsters Union Local 142 Training and Apprenticeship Trust Fund

EIN 35-1976062 • 501(c)5 • Gary, IN

Profile

TRAINING FUND

1300 Clark RoadGary, IN 46404

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

9.9%

Higher net margin than 56% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$175,943

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

2.6%

Faster asset growth than 38% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

22%

Faster revenue growth than 83% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,630,908

Up $91,056 (+2.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$3,630,908

Up $91,056 (+2.6%) from 2023

Revenue

Up

$916,404

Up $165,974 (+22%) from 2023

Expenses

Up

$825,348

Up $23,028 (+2.9%) from 2023

Net Income

Up

$91,056

Up $142,946 (+275%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $4,553,891Liabilities 2010: $1,354,330Net Assets 2010: $3,199,5612010Assets 2012: $4,523,135Liabilities 2012: $0Net Assets 2012: $4,523,1352012Assets 2013: $4,947,130Liabilities 2013: $0Net Assets 2013: $4,947,1302013Assets 2014: $4,963,989Liabilities 2014: $5,552Net Assets 2014: $4,958,4372014Assets 2015: $4,642,990Liabilities 2015: $6,526Net Assets 2015: $4,636,4642015Assets 2016: $4,456,666Liabilities 2016: $0Net Assets 2016: $4,456,6662016Assets 2017: $4,236,871Liabilities 2017: $0Net Assets 2017: $4,236,8712017Assets 2018: $4,141,449Liabilities 2018: $0Net Assets 2018: $4,141,4492018Assets 2019: $4,061,842Liabilities 2019: $2,394Net Assets 2019: $4,059,4482019Assets 2020: $3,932,687Liabilities 2020: $0Net Assets 2020: $3,932,6872020Assets 2021: $3,780,424Liabilities 2021: $0Net Assets 2021: $3,780,4242021Assets 2022: $3,591,742Liabilities 2022: $0Net Assets 2022: $3,591,7422022Assets 2023: $3,539,852Liabilities 2023: $0Net Assets 2023: $3,539,8522023Assets 2024: $3,630,908Liabilities 2024: $0Net Assets 2024: $3,630,9082024

Highlighted filing

2024

Assets$3,630,908
Liabilities$0
Net Assets$3,630,908

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $489,9862010Expenses 2012: $594,3612012Revenue 2013: $1,050,811Expenses 2013: $626,816Net Income 2013: $423,9952013Revenue 2014: $567,721Expenses 2014: $556,414Net Income 2014: $11,3072014Revenue 2015: $323,303Expenses 2015: $645,276Net Income 2015: -$321,9732015Revenue 2016: $312,123Expenses 2016: $491,921Net Income 2016: -$179,7982016Revenue 2017: $309,649Expenses 2017: $529,444Net Income 2017: -$219,7952017Revenue 2018: $441,071Expenses 2018: $536,493Net Income 2018: -$95,4222018Revenue 2019: $493,769Expenses 2019: $575,770Net Income 2019: -$82,0012019Revenue 2020: $443,718Expenses 2020: $570,479Net Income 2020: -$126,7612020Revenue 2021: $449,948Expenses 2021: $602,211Net Income 2021: -$152,2632021Revenue 2022: $625,613Expenses 2022: $814,295Net Income 2022: -$188,6822022Revenue 2023: $750,430Expenses 2023: $802,320Net Income 2023: -$51,8902023Revenue 2024: $916,404Expenses 2024: $825,348Net Income 2024: $91,0562024

Highlighted filing

2024

Revenue$916,404
Expenses$825,348
Net Income$91,056

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.00$3.63$0.92$0.83$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$0.75$0.80$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.59$0.00$3.59$0.63$0.81$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$0.45$0.60$0.15
2020Detailed filing. Detailed filing data is available for this year.$3.93$0.00$3.93$0.44$0.57$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.06$0.00$4.06$0.49$0.58$0.08
2018Detailed filing. Detailed filing data is available for this year.$4.14$0.00$4.14$0.44$0.54$0.10
2017Detailed filing. Detailed filing data is available for this year.$4.24$0.00$4.24$0.31$0.53$0.22
2016Detailed filing. Detailed filing data is available for this year.$4.46$0.00$4.46$0.31$0.49$0.18
2015Detailed filing. Detailed filing data is available for this year.$4.64$0.01$4.64$0.32$0.65$0.32
2014Detailed filing. Detailed filing data is available for this year.$4.96$0.01$4.96$0.57$0.56$0.01
2013Detailed filing. Detailed filing data is available for this year.$4.95$0.00$4.95$1.05$0.63$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$0.00$4.52$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$1.35$3.20$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$916,404
Mission and Program Overview

Mission

TRAINING FUND

TRAINING TRUST FUND

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,539,852$3,630,908▲ $91,056
Land, Buildings, and Equipment, Net$1,914,832$1,855,801▼ $59,031
Savings and Temporary Cash Investments$1,556,159$1,682,649▲ $126,490
Cash and Non-Interest-Bearing Accounts$68,861$92,458▲ $23,597
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,539,852$3,630,908▲ $91,056
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,539,852$3,630,908▲ $91,056
Total Liabilities and Net Assets / Fund Balance$3,539,852$3,630,908▲ $91,056

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,045,175$964,878$2,010,053
Land$729,991-$729,991
Equipment$34,409$515,098$549,507
Other Land Buildings$46,226$30,333$76,559
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles GamblinCertified TrainerFT$108,588$67,355$175,943

Board Members and Trustees

NameTitle
David AustgenTrustee
Harvey JacksonTrustee
Jeff CarlsonTrustee
Jeff GideonTrustee
Jeff SwanTrustee
Mike TothTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$831,833
Investment Income
$64,282
Other Revenue
$20,289
Change in Net Assets
$91,056

Audited Revenue Reconciliation

Revenue per Audited Statements
$916,404
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$916,404
Total Revenue per Form 990
$916,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$479,840
Other Expenses$345,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$177,422
Current Officers, Directors, Trustees, and Key Employees---$175,943
Depreciation Depletion---$113,740
Pension Plan Contributions---$60,775
Insurance---$47,122
Other Employee Benefits---$39,703
Other Expenses---$32,378
Office Expenses---$28,591
Payroll Taxes---$25,997
Fees for Services Legal---$25,849
Occupancy---$23,259
Travel---$10,049
Fees for Services Accounting---$6,300
Information Technology---$3,868
Conferences and Meetings---$3,854
Fees for Services Other---$3,329
Total Functional Expenses$0$0$0$825,348

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$825,348
Total Expenses per Audited Statements$825,348
Total Expenses per Form 990$825,348
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the board of trustees.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independant accounting firm and provided to the fund manager for signature. The fund manager provides the form to the entire board of trustees for their careful review and approval. Once approved, the form is signed and submitted.

Form 990, Part VI, Section B, Line 12C

The trustees and the officer discuss all conflicts of interest as they arise and at their scheduled meetings to monitor and to continue to enforce compliance with the policy.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request at the fund office.

Filing and Contact Details

Filer

Filer Name
Teamsters Union Local 142 Training
EIN
35-1976062
Phone
2199491550
Address
1300 CLARK ROAD, GARY, IN 46404

Signing Officer

Name
Harvey Jackson
Title
Trustee
Phone
2199491550
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harvey Jackson
Formed
1996
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
24
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
222 INDIANAPOLIS BLVD SUITE 103, SCHERERVILLE, IN 46375
Preparer
Eric Wallin
Phone
3123680500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The fund is required to evaluate its tax positions and disclose the amount of a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix350 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01855801
IRS990ScheduleD/TotalExpensesPerForm990Amt0825348
IRS990ScheduleD/TotalRevenuePerForm990Amt0916404
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0916404
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0825348
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0108588
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt041102
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt026253
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHARLES GAMBLIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CERTIFIED TRAINER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0175943
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDANT ACCOUNTING FIRM AND PROVIDED TO THE FUND MANAGER FOR SIGNATURE. THE FUND MANAGER PROVIDES THE FORM TO THE ENTIRE BOARD OF TRUSTEES FOR THEIR CAREFUL REVIEW AND APPROVAL. ONCE APPROVED, THE FORM IS SIGNED AND SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES AND THE OFFICER DISCUSS ALL CONFLICTS OF INTEREST AS THEY ARISE AND AT THEIR SCHEDULED MEETINGS TO MONITOR AND TO CONTINUE TO ENFORCE COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03539852
IRS990/TotalAssetsEOYAmt03630908
IRS990/TotalAssetsGrp/BOYAmt03539852
IRS990/TotalAssetsGrp/EOYAmt03630908
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/TotalAmt0825348
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03539852
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03630908
IRS990/TotalOtherCompensationAmt067355
IRS990/TotalProgramServiceRevenueAmt0831833
IRS990/TotalReportableCompFromOrgAmt0108588
IRS990/TotalRevenueGrp/ExclusionAmt084571
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0831833
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0916404
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03539852
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03630908
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt010049
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01300 CLARK ROAD
IRS990/USAddress/CityNm0GARY
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046404
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HARVEY JACKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02199491550
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TEAMSTERS UNION LOCAL 142 TRAINING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND APPRENTICESHIP TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0TEAM
ReturnHeader/Filer/EIN0351976062
ReturnHeader/Filer/PhoneNum02199491550
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 CLARK ROAD
ReturnHeader/Filer/USAddress/CityNm0GARY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046404
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320043599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY PROFESSIONALS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0222 INDIANAPOLIS BLVD SUITE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCHERERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046375
ReturnHeader/PreparerPersonGrp/PhoneNum03123680500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC WALLIN
ReturnHeader/ReturnTs02025-10-22T11:08:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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